摘要
我国市场经济呈规模化发展趋势,越来越多的企业通过频繁的关联方交易来改善企业的财务状况和经营成果。通过阐述关联方交易披露的重要原则,进行案例分析,提出关联方交易披露存在的问题及解决对策。
China＇s market economy has occurred a large-scale development trend,more and more enterprises tend to improve the financial situation and business results through frequent related party transactions. Through the elaboration of the important principles of the disclosure of related party transactions,problems and solutions of related party transactions disclosure were proposed.
出处
《黑龙江科学》
2017年第11期22-23,共2页
Heilongjiang Science
关键词
关联方交易
交易披露
分析
Related party transactions
Transaction disclosure
Analysis
